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V1088-22 ·18 May 2022 ·consulta-vinculante Medium impact
Tax

Depositary entities based in EU and represented in Spain must submit Form 198 to report excluded interest retention

A central depositary based in the EU and represented in Spain asks whether it must submit Form 198. The DGT responds that, by participating in the procedure for excluding interest retention, it is obliged to report the beneficial owners via this form.

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2022-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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